UK-Swiss Confederation Taxation Cooperation Agreement: remittance basisTaxation Cooperation Agreement • December 10th, 2012
Contract Type FiledDecember 10th, 2012This measure ensures that the policy objectives behind the original agreement are delivered in full. It will ensure that appropriate mechanisms are in place to ensure that levies received by HM Revenue & Customs (HMRC) under the agreement are not treated as taxable remittances where they are made by non-UK domiciled individuals resident in the UK.